A lavagem de dinheiro e os paraísos fiscais

• Autor(a) principal: Bertoni Filho, Haroldo Domingos
• Data de Publicação: 2012
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/34897
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO PENAL::DIREITO PROCESSUAL PENAL

Hide the unlawful origin of assets is essential condition for your effective use and guarantee of impunity of the criminal agent. Therefore this behavior is not new. However with the advent of organized criminal, drug trafficking, terrorism and many other social risks that passing to reenter in the formal economy revenue of previous offenses it is necessary further study about the theme. In other way the existence of the called "Tax Heavens" is a reality that we must accept. Despite the very low taxes these countries bring risks related to information secrecy and the local authorities no interest in the origin of the money creating a favorable environment for the money launder. In this work we compiled some part of national studies and some international points of view, the mainly courts decisions and some suggestions about how to deal with this problem that affects not only the crime victims but all economic system.